I originally had the Roku going into the Oppo 205 then into the TV, I then changed as outlined previously. I really didn't notice a change in sound quality. I think this has more to do with the audio signal sent through the Roku. Most of the audio seems to be almost mono. I think they want to keep the attention on the screen. Concert casts can offer some more soundstage, but is not comparable to say a CD. Again, I suspect this isn't due the technical capabilities, but rather to what signal is being delivered. I currently use ARC. Yes, I do set the Roku for two channel uncompressed files. By directly connecting the Roku to the TV you might get a purer more direct with less chance of other electronic noise video signal. Putting the Roku directly into the TV has reduced the number audio dropouts that occur. Though this happened so rarely that it's hardly worth mentioning. For me(!) putting the Roku directly into the TV has had one distinct advantage. Sometimes, on Sunday mornings I'll watch broadcasts of soccer games that have foreign to me language commentary. With the Roku directly into the TV I can mute the TV audio, and simultaneously listen to music of my choice through the Oppo 205. The Lyngdorf offers so many other features that I don't think I would feel short changed.